John Cummins (Fine Gael) | Oireachtas source

I apologise for joining the meeting late. I do not know many people who have installed gold-plated taps, but I take Dr. Walsh's point in the round. It is welcome that we are moving towards a four-year review and that we set in stone that it is what it is, with no delays for any reason. The change in the bands, in order to mitigate any increase, is very welcome also. Bringing estates that were not being accounted for into the LPT is important because there is a fundamental unfairness, particularly where new estates have been built alongside existing estates. In many cases, estates began construction but have not been completed, and ultimately the new units, as they were completed over recent years, have not been levied with property tax. I welcome those changes.

I would like further clarity on the deferral issue. I appreciate that Dr. Walsh does not have the information to hand but if he could write to the committee after the meeting, that would be useful. It is an issue I come across quite often in my representations, where somebody, often an older person, will apply for a grant and need to have his or her LPT affairs in order. For whatever reason, mainly relating to income, such people may have been unable to do that. The deferral mechanism is important and I would welcome some clarity on it.

On the final issue, I seek our guests' opinions, but if they do not wish to give one, that is fine. What are their views on allowing local authorities to have flexibility over and above the 15% that is currently in place?